1999 (11) TMI 66 - SC - Customs

Summary

The Supreme Court ruled in favor of the appellants, stating that the imported article, a watch case with an integral bracelet, qualifies for exemption under Notification No. 44/85 and 65/87. The Tribunal's decision was overturned, and the appellants were granted the benefit of the notifications. The appeals were allowed, and no costs were awarded.